Regulations governing social insurance contributions for workers with multiple employment contracts

Current social insurance regulations state that when a worker signs multiple employment contracts with several employers, compulsory social insurance, health insurance, unemployment insurance, and occupational safety and hygiene insurance participation are implemented in accordance with the laws on social insurance, health insurance, unemployment insurance, and occupational safety and hygiene. Social insurance: The 2024 Social Insurance Law provides that workers who sign multiple employment contracts with multiple companies shall pay compulsory social insurance based on the first employment contract concluded. If the employment contract used as a basis for compulsory social insurance is temporarily suspended, and the parties have not agreed on compulsory social insurance during the suspension, compulsory social insurance contributions shall be made in the order of the effective dates of the signed contracts. Health insurance: The Health Insurance Law amended in 2024 defines the order of health insurance contributions for individuals who belong to multiple health insurance subjects. Accordingly, a worker who signs multiple employment contracts with multiple companies shall pay health insurance based on the employment contract that forms the basis for compulsory social insurance. Unemployment, Labour accident and occupational disease insurance: The Labour Safety and Hygiene Law 2015 states that when a worker signs a contract with multiple employers, the employer must pay for labour accident and occupational disease insurance for each contract, if the worker is subject to compulsory social insurance. When a person experiences a labour accident or occupational disease, they are eligible for accident and occupational disease insurance according to government regulations on pay-in and benefits. Thus, workers who sign multiple employment contracts with multiple companies shall pay labour accident and occupational disease insurance according to each contract they signed if the worker is subject to compulsory social insurance. Under the 2024 Social Insurance Law, a labour contract is subject to compulsory social insurance when it is an indefinite-term contract, or a fixed-term contract of at least one month. Alternatively, a worker working part-time with a monthly wage equal to or higher than the wage base used to determine compulsory social insurance is also subject to the base; the current base wage is 2,340,000 VND per month. Each electronic labour contract will be assigned a unique identification code. The Government requires electronic labour contracts to be implemented from 1 July 2026. Keywords: Unemployment insurance, social insurance, health insurance, labor contracts, 2024 Social Insurance Law, workers